https://www.taxtmi.com/caselaws?id=84551 The Tribunal allowed the ROM application, remanding the case for further examination of duty payment documents and the maintainability of the demand. The dispute revolved around the interpretation of Notification No. 208/83-C.E. and whether duty was paid on inputs supplied by ship breaking units. The Tribunal emphasized the necessity of specific findings on duty payment documents and directed the Collector to re-examine the issues raised by the appellants. The case highlighted the importance of thorough consideration of duty payment and time-barred demand issues to ensure a fair resolution. en-us Mon, 25 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 16:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84551 The Tribunal allowed the ROM application, remanding the case for further examination of duty payment documents and the maintainability of the demand. The dispute revolved around the interpretation of Notification No. 208/83-C.E. and whether duty was paid on inputs supplied by ship breaking units. The Tribunal emphasized the necessity of specific findings on duty payment documents and directed the Collector to re-examine the issues raised by the appellants. The case highlighted the importance of thorough consideration of duty payment and time-barred demand issues to ensure a fair resolution. Case-Laws Central Excise Mon, 25 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84551